If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk.
Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Use form VAT1614B, ‘Option to tax land and buildings’ to notify or request permission to stop being a relevant associate to an opter. See VAT Notice 742A if your land and buildings are taxable for VAT purposes.

Using the appropriate link you can either:

fill in the form on screen and print

print the form and fill it in by hand

Before you start

The forms that you use to apply by post are interactive (ones that you complete on screen). If you want to be able to save a partly filled in form you must use Adobe Reader to complete it.

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